{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-1-209.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-1-209.1","heading":"Lessor employing unit","body":"LESSOR EMPLOYING UNIT. A. Any employer or any individual,\n\norganization, partnership, corporation or other legal entity which\n\nmeets the definition of lessor employing unit shall be liable for\n\ncontribution on wages paid by the lessor employing unit to\n\nindividuals performing services for client lessees of the lessor\n\nemploying unit.\n\nB. Unless the lessor employing unit has timely complied with\n\nthe provisions of this section, any employer, individual,\n\norganization, partnership, corporation or other legal entity leasing\n\nemployees from any lessor employing unit shall be jointly and\n\nseverally liable for any unpaid contributions, interest, penalties\n\nand fees due under this section from any lessor employing unit\n\nattributable to wages for services performed for the client lessee\n\nentity by the employees leased to the client lessee entity.\n\nC. In order to relieve client lessees from joint and several\n\nliability imposed under this section, any lessor employing unit as\n\ndefined herein may post and maintain a surety bond issued by a\n\ncorporate surety authorized to do business in this state in an\n\namount equivalent to the contributions for which the lessor\n\nemploying unit was liable in the last calendar year in which it\n\naccrued contributions, or One Hundred Thousand Dollars\n\n($100,000.00), whichever amount is the greater, to ensure prompt\n\npayment of contributions, interest, penalties and fees for which the\n\nlessor employing unit may be or may become liable under this\n\nsection.\n\nD. Any lessor employing unit as defined herein which is\n\ncurrently engaged in the business of leasing employees to client\n\nlessees shall comply with the provisions of this section by January\n\n1, 1991.\n\nE. Any lessor employing unit not engaged in the business of\n\nleasing employees to client lessees on or before May 31, 1990, shall\n\ncomply with the requirements herein before entering into lease\n\nagreements with client lessees.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"02ffaa449db9533d5eb9bc35bc7289e3ecd00df3428320309d0bf55f57666d4a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-1-209","next":"us-ok/okla.-stat.-tit.-40-40-1-209.2"},"notice":"GroundRules: Original legal text. Not legal advice."}